25. Sony Manufacturing Company produces CB stereos for cars. The following cost information is available for the period ended December 31, 2014: Materials put into production: P1,200,000, of which P800,000 was for direct materials. Factory labor costs for the period: P900,000, of which P250,000 was for indirect labor. Factory overhead costs for utilities: P400,000. Selling, general, and administrative expenses: P600,000. Compute the factory overhead cost. A. P400,000 B. P1,700,000 C. P1,000,000 D. P1,050,000